Balance Sheet Presentation of Available-for-Sale Investments During 2014, Toney Corporation held a portfolio of available-for-sale securities having a cost of $165, 300. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $195, 100 and $157,000, respectively. The net income for 2014 was $152, 100, and no dividends were paid during the year. The Stockholders' Equity section of the balance sheet was as follows on December 31, 2013. Prepare the Stockholders' Equity section of the balance sheet for December 31, 2014